实践证明:推行国库集中支付制度提高了财政资金拨付效率,增强了预算执行的透明度,增强了财政调度资金能力,也促进了预算单位财务管理。但同时国库集中支付系统也存在一些需要完善的问题:一是现行国库集中支付方式给预算单位财务工作带来不便。实施国库集中支付改革,建立国库单一账户体 Practice has proved that the implementation of centralized treasury payment system has raised the efficiency of allocating financial funds, enhanced the transparency of budget implementation, enhanced the ability of financial regulation of funds, and promoted the financial management of budgetary units. At the same time, there are also some problems that need to be perfected in the treasury centralized payment system. First, the current treasury centralized payment method brings inconvenience to the budgetary unit’s financial work. The implementation of treasury centralized payment reform, the establishment of a single Treasury account body